I am hoping this is a bug. Cost to upgrade gold mines and grog distilleries from L12 to L13 increased from 1.2 million to 3 million. Cost to upgrade L13 wall to L14 went from 1.7 million to 1.8 million. If it is not a bug I feel like the PH10's who are still upgrading are being punished while the fully upgraded PH10's were rewarded.
Members in our Alliance have noticed this also, so would suspect it may be a bug; would not be the first as there is a lot going on at upgrade time. If you can hold out for a few days till the next patch it should be sorted.
Am sure it will be rectified. As was the bug some time back where they forgot to add BP requirements to the new Academy.